❝Whoever, having been convicted by a Court of an offence punishable under this Act, the Scheme or the Pension Scheme or the Insurance Scheme, commits the same offence shall be subject for every such subsequent offence to imprisonment for a term which may extend to five years, but which shall not be less than two two years, and shall also be liable to a fine of twenty-five thousand rupees.❞

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Notes:

The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 has been amended several times since its enactment.

The last two amendments were by the Employees' Provident Funds and Miscellaneous Provisions (Amendment) Act, 1998 (Act No. 10 of 1998) and the Finance Act, 2017 (Act No. 7 of 2017).